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              -                   Audit Affairs and Compliance              

 

This division is supervised by Chiquita Lowery and consists of the following sections:

Management Controls and Compliance: Plans and develops systems of internal controls in accordance with OMB Circular No. A-123 and other requirements. Establishes and maintains a quality assurance program with these objectives: a) improve the quality, accuracy, and timeliness of financial services and reports, b) improve financial methods and procedures, c) preclude loss or misuse of resources, and d) ensure accounting and budget systems provide timely and accurate managerial information in accordance with prescribed accounting and budget principles and standards.

Audit and Compliance: Conducts external audits of railroad employers to determine whether creditable compensation and financial reporting requirements of the Railroad Retirement and Railroad Unemployment Insurance Acts are met; performs internal quality assurance reviews; ensures implementation and maintenance of the Enterprise Risk Management program; performs annual reconciliation of railroad unemployment insurance contributions and executes contributions collection actions.

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								Last updated: 01/25/2024